The move frees up $2.4 million in cap space in 2015.
After completing the trade, the Cowboys were barely under the cap because the figures included the $5.78 million due to Greg Hardy for 10 game roster bonuses once his suspension ends. Cassel will count $1.76 million against the cap this year, but has $2.15 million in not-likely-to-be-earned incentives based on playing time and playoffs.
Witten’s base salary this year is $5.1 million. He was set to make $4.5 million during the final 15 weeks, so the Cowboys turned $3.6 million of the remaining base salary and turned it into a signing bonus to create the room.
The move adds $1.2 million to Witten’s cap figures in 2016 and 2017.